Depreciation accounting in the uniform chart of accounts.

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Abstract

This paper examines depreciation's contribution to the
total cost of providing health care. In particular it analyzes
the depreciation method used to measure the consumption of
health care resources, the validity of the depreciation process
and the subsequent allocation procedures. As defined by
the Uniform Chart of Accounts, the usefulness of depreciation
in determining the total cost of providing health care is attenuated
by the fact that a major portion of a facility's
capital assets are excluded from the depreciation process,
the rate of depreciation understates the estimated useful
service life of the assets, double counts certain expenses,
and makes no provisions to periodically evaluate and adjust
the composite rate of depreciation.
Comparisons are made between depreciation accounting in
the military health service system and the civilian health
care sector. Issues raised with the implementation of
depreciation accounting within the Uniform Chart of Accounts
are addressed and recommendations are made that may enhance
the usefulness of the depreciation methodology.

Full implementation of the Uniform Chart of Accounts
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